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Tax-privileged lump-sum payment or not?

The Federal Supreme Court had to decide whether a severance payment made by a taxpayer was a lump-sum payment that the taxpayer wanted to receive in a tax-privileged manner.
For compensation to be recognised as a lump-sum payment, all the following three conditions must be met:
- the taxable person leaves the company after reaching the age of 55,
- the gainful employment is definitively discontinued and
- the departure from the company or its pension scheme results in a gap in the pension provision.
As the taxpayer never declared that he was giving up his employment, the payment is not deemed to be a lump-sum benefit. (Source: BGE 9C_237/2023 of 5 March 2024)